A new decree applicable from July 1 will reduce the income of many self-employed people.
Due to their particular status, self-employed people must face financial challenges. They cannot deduct any professional expenses from their turnover, their social security contributions and taxes are calculated on their turnover and not on their profit and, soon, a decree will impact the income of some of them : liberal self-entrepreneurs.
Generally speaking, contributions are paid by self-employed people to finance their social protection. Part of these contributions is allocated to future retirement. The percentage deducted varies depending on the nature of the professional activity carried out. Contacted, Grégoire Leclercq, president of the FNAE (National Federation of Autoentrepreneurs), explains to us that until now the liberals currently attached to the general system did not contribute to their supplementary pension.
This penalizing situation must be corrected, it is in this context that decree 2024-484 of May 30, 2024 was published. This text provides for a gradual increase in the contribution rate for self-employed individuals carrying out a self-employed activity and affiliated to the general system. Currently at 21.1%, it will increase to 23.1% from July 1, 2024, to 24.6% in 2025 to finish at 26.1% in January 2026. A total increase of 5 points in a year and a half . Self-employed people exercising a liberal profession attached to Cipav, are also affected with a 2 point increase in their rate this summer (from 21.20 to 23.20%).
If this measure will effectively allow self-employed people to build up rights for their supplementary pension, it will immediately result in a drop in income for nearly 600,000 self-employed workers attached to the general system and 200,000 attached to Cipav.
According to FNAE estimates, the increase in contributions to 26% could bring in an average of 75 euros in supplementary pension per month, for an additional contribution effort of 500 euros per year. An amount that Grégoire Leclerq describes as profitable for self-employed people. However, this increase in contributions could cause difficulties for the self-employed, whose income is often modest and uncertain.
